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2016 (5) TMI 951 - AT - Income TaxDeduction u/s.80IB denied - Held that:- Commissioner of Income-tax(Appeals) is justified in rejecting the claim of the assessee u/s.80IB of the Act as the assessee is ceased to be a small industrial undertaking. Accordingly, this ground of appeal of the assessee is dismissed. - Decided in favour of revenue
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